当前位置:财税问题 >
實(shí)務(wù)
问题已解决
軟件退稅,請(qǐng)問(wèn)老師,1.嵌入式軟件,比如這個(gè)嵌入式軟件是由軟件和電腦組成,那么退稅的話是軟件的銷(xiāo)項(xiàng)稅減軟件的進(jìn)項(xiàng)稅,這電腦算軟件進(jìn)項(xiàng)嗎?2.軟件銷(xiāo)售額=嵌入式軟件的銷(xiāo)售額-硬件成本*(1+10%),這成本利潤(rùn)率的10%還是20%怎么定呢? 兩個(gè)問(wèn)題,麻煩老師了!



您好!電腦算進(jìn)項(xiàng)的,第二個(gè)問(wèn)題是硬件利潤(rùn)率至少是10%
2022 02/21 20:18

84784984 

2022 02/21 20:41
電腦算軟件進(jìn)項(xiàng)還是算硬件進(jìn)項(xiàng)?成本利潤(rùn)率我怎么定?

丁小丁老師 

2022 02/21 20:43
電腦對(duì)應(yīng)的進(jìn)項(xiàng)可以抵扣,最后稅負(fù)率超過(guò)3%的部分即征即退
成本利潤(rùn)率不低于10%就行,一般企業(yè)都是略高于一點(diǎn)點(diǎn)

84784984 

2022 02/21 20:45
我知道進(jìn)項(xiàng)可以抵扣,但是電腦這是嵌入式軟件的一部分,這進(jìn)項(xiàng)是軟件部分還是硬件部分?

丁小丁老師 

2022 02/22 09:52
您好!進(jìn)項(xiàng)不區(qū)分這個(gè),只要是專(zhuān)門(mén)用于這套軟件的都可以全額扣,間接的進(jìn)項(xiàng)按比例扣

84784984 

2022 02/22 12:00
嵌入式的(銷(xiāo)項(xiàng)稅-進(jìn)項(xiàng)稅)-嵌入式銷(xiāo)售額的3%,這進(jìn)項(xiàng)稅是什么?是硬件部分的進(jìn)項(xiàng)嗎?但是我們進(jìn)項(xiàng)可能半年后才會(huì)回來(lái)發(fā)票,那當(dāng)月退稅怎么做?

丁小丁老師 

2022 02/22 12:21
您好!一般都是硬件的進(jìn)項(xiàng),沒(méi)有發(fā)票是不能抵扣進(jìn)項(xiàng)的

84784984 

2022 02/22 12:23
經(jīng)常是貨款付的晚,發(fā)票回來(lái)晚,跟增值稅退稅不在這一個(gè)月,這個(gè)怎么辦呢老師?

丁小丁老師 

2022 02/22 15:57
您好!那就等發(fā)票回來(lái)后再申請(qǐng)即征即退吧

84784984 

2022 02/22 15:58
進(jìn)項(xiàng)發(fā)票有的一個(gè)月回來(lái)有的需要一年,這個(gè)嵌入式軟件有十個(gè)硬件組成

丁小丁老師 

2022 02/22 16:02
一年才回來(lái)發(fā)票?那就是你們提前交了軟件產(chǎn)品的稅金,你們?nèi)绻F(xiàn)在申請(qǐng)退,那么這個(gè)進(jìn)項(xiàng)是不能抵扣的

84784984 

2022 02/22 16:04
因?yàn)闆](méi)給付貨款所以對(duì)方不給我們開(kāi)進(jìn)項(xiàng)發(fā)票,如果這硬件進(jìn)項(xiàng)不抵扣,那軟件銷(xiāo)售額自然就大了,軟件銷(xiāo)售額不是嵌入式軟件的銷(xiāo)售額減去硬件部分的嗎?硬件沒(méi)有進(jìn)項(xiàng),不能用成本利潤(rùn)率計(jì)算出銷(xiāo)售額來(lái),那種軟件就退稅多了

丁小丁老師 

2022 02/22 16:29
那你沒(méi)取得進(jìn)項(xiàng)發(fā)票,本來(lái)就是提前多交了隨后的呀

丁小丁老師 

2022 02/22 16:29
那你沒(méi)取得進(jìn)項(xiàng)發(fā)票,本來(lái)就是提前多交了稅的呀
